Class 1 Nics are currently paid at a rate of 12 per cent on earnings between £ 8,424 and £ 46,350. You then pay 2 per cent on anything above this.

However, in April these thresholds will change to the 12 per cent will be applied to earnings between £ 8,632 and £ 50,024.

It means that anyone who earns over £ 46,350 wants to see their nics payments increase from 2 per cent to 12 per cent on a chunk of their income.

Mr Hammond has been given with one of his own hands, but he has been working for Russell Ulyatt on a chartered account.

Liz Truss (left) and Prime Minister Theresa May (right) congratulate Philip Hammond as he finishes making his budget statement

HOW MUCH WANTS I REALLY SAVE?

It depends on your income and whether you are employed, self-employed or retired.

Basic rate taxpayers, for example, wants to get £ 130 plus a small Nics saving £ 24 – because the starting level for paying it is rising – by look Rothenberg, the accountancy firm.

Employed higher-rate taxpayers want to save up to £ 520 a year. How much do you earn, but what about earning between £ 50,000 and £ 100,000 would be a boost of £ 520 a year.

Those with a salary of more than £ 125,000 want to be £ 260 better off, according to Blick Rothenberg.

This is because of those with an annual income of £ 100,000 or more by their own allowance drop by £ 1 for every £ 2 of income above the £ 100,000 limit.

Well-off pensioners want to get the full £ 860 a year saving promised by the Chancellor.

This is because you reach the state pension age – which means you will not have to pay more.

So pensioners over this age with an income between £ 50,000 and £ 100,000 will want to be £ 860 a year better off from next April.

Pensioners on more than £ 600, because, with those in work, their personal allowance is withdrawn.

WHAT ABOUT MY PENSION?

Pension savers escaped a major tax grave in this year's budget.

However, changes to earnings thresholds will have a knock-on effect.

Those who earn just over the higher rate of £ 46,350 and under the new £ 50,000 threshold now taxpayers.

As a result they will loose the 40 per cent tax relief they currently receive on their pension contributions and want to get the basic rate of just 20 per cent instead.

So if you are in this earnings bracket and want to put £ 1,000 into your pension, it currently costs you only £ 600.

From April next year, however, the same £ 1,000 will cost you £ 800.

Changes to earnings thresholds to have a knock-on effect

Lower earners who do not pay income tax because of their salaries are within the personal allowance.

Anyone earning £ 10,000 or more is enrolled in a workplace pension.

And they do not currently have to pay £ 11,850, the Government still gives them a 25 per cent top-up on their pension contributions as a reward for saving.

However, they may or may not benefit from the type of pension scheme that their employer uses.

In some schemes, employees' pension contributions are deducted from their earnings.

In this case, the scheme automatically claims back the tax relief for all pension benefits.

In other schemes, pension contributions are taken before tax is charged. While this works out the same for taxpayers, it means that non-taxpayers do not get the extra top-up.

Already, many people are losing their money because of this, and more and more people are getting more and more involved in their pension payments.

Steve Webb, director of policy at Royal London, says: 'As a result of this lottery, one worker on less than £ 12,500 a year may receive tax relief, while another working on the same salary may miss out.'

Next April, there will be an increase in pension contributions taken under auto-enrollment from 3 per cent to 5 per cent of salary – which is to eat into that extra tax-free money.

Baroness Ros Altmann, the former pension minister, says: "The doubling of pension contributions would reduce someone's take-home pay, but this will now be largely offset by the increase in personal tax threshold out of paying into their pension. '

The Chancellor also said to be happy with self-employed workers.

… AND MARRIAGE ALLOWANCE?

Married couples and those in civil partnerships want to get extra boost from the rising personal tax allowance next year.

The marriage allowance allows a non-taxpayer to transfer 10 per cent of their personal allowance to their civil partner or spouse as long as they are not a higher-rate taxpayer.

Under the current rules, a transfer of £ 1,190 would be permitted.

When the personal allowance rises to £ 12,500, the marriage allowance will rise to £ 1,250. This could save up to £ 250 a year tax.

As the rule is that the higher earner must be a basic rate taxpayer, they will, from next April, be able to earn up to £ 50,000 a year.

Married couples and those in civil partnerships want to get extra boost from the rising personal tax allowance next year

DO SELF-EMPLOYED WORKERS GAIN?

Self-employed people must pay two types of nics.

There is a £ 153.40 a year in class 2 contributions when they earn more than £ 6,205.

Then, when their profits exceed £ 8,424, they start to pay 9 per cent in Class 4 contributions. For earnings above the 'upper profits limit' of £ 46,350 the Class 4 rate drops to 2 per cent.

From next April, the threshold at which class 2 contributions are due to rise to £ 6,365 and the threshold at which class 4 contributions kick in will increase to £ 8,632. The upper profits limit for Class 4 is increasing to £ 50,000.

Just like employees who are on payroll, basic self-employed workers want to be £ 130 a year from the personal allowance increasing to £ 12,500.

They'll save £ 16 a year on their NI bill.

Taking the tax and NI changes together, their total saving will be £ 146 next year, according to Deloitte, although those who earn less than £ 12,500 will not benefit by quite as much.

Higher rate earners making up to £ 100,000 will save £ 860 next year in tax but will pay £ 239 more in NI – so reducing their annual saving to £ 621.

Those earning between £ 100,000 and £ 125,000 a year – the bracket in which the personal allowance gradually tapers down to nothing – will save between £ 600 and £ 860 in tax.

But they want to pay £ 239 more in April's National Insurance, so their total savings will be between £ 361 and £ 621.

Those earning more than £ 125,000 want to save just £ 361 as they have no personal allowance.

Meanwhile, self-employed workers are being pestered as of April 2020.

NI contributions on their behalf – and from the contractors themselves, so who does not pay National Insurance ,

The Government took similar action against employers in the 2017 public sector through 'IR35' rules designed to root out 'false employees'.

Retrospective to claw back tax for previous years.

John Taylor, head of RSM's employer solutions team, says: 'While it is good news that the government appears to be hearing to you development for the private sector. '

CAN I STILL CLAIM CHILD BENEFIT?

No official changes were announced to the child benefit system.

However, the threshold at which workers begin to pay in the £ 50,000 threshold at which child benefit begins to be reduced.

This means that you'll jump from £ 49,000 to £ 51,000.

The threshold at which workers begin to pay has been raised in line with the £ 50,000 threshold at which child benefit begins to be reduced

Under current child benefit rules, a family with one child receives £ 20.70 a week. Then, for every extra child, they get a further £ 13.70 a week.

This means a family of four would receive a total of £ 34.40 a week in benefits.

However, if one parent earns more than £ 50,000, then the amount they can claim is tapered off.

Under the rules, they have to repay 1 per cent of total child benefit for every £ 100 above the £ 50,000 threshold. Once they hit £ 60,000, they loose the lot.

Under the new rules, it means a £ 1,000 salary rise from £ 50,000 to £ 51,000 now with both a tax rate rise of £ 1,000 and a 10 per cent reduction in child benefit.

Tom Evennett, Ernst & Young's private client tax partner, says: 'The changes will affect people earning just a little more than £ 50,000 because they want to take the child benefit reduction and the higher tax rate at the same time.'

WHAT IF I LIVE IN SCOTLAND?

Middle-earners in Scotland face a 'double whammy' as a result of the budget – losing out on a tax cut and having to pay more in national insurance.

From April, their counterparts elsewhere in the UK want to get out of paying the £ 40,000 – up from £ 46,350.

Scots, whose income tax is set by Holyrood, wants to continue to pay the slightly higher 41 per cent rate of tax from £ 44,300.

UK-wide, meaning people want to pay 12 per cent on income between £ 8,632 and £ 50,000.

Currently, National Insurance is levied at the 12 per cent on earnings rate between £ 8,424 and £ 46,350, and 2 per cent on further earnings.

So while the rest of the country gets a tax cut, higher rate taxpayers in Scotland face a £ 340 a year Nics rise.

Scottish taxpayers paying hundreds of pounds, or, in some cases, over £ 1,000 more than those in England, Wales and Northern Ireland.

Steven Cameron, pensions director at Aegon, says: 'It's a double whammy for people in Scotland.

'Not only will they pay more in taxes than those elsewhere, the increased national insurance rate applies.'

However, the decision to increase the personal allowance at £ 12,500 from April does so apply in Scotland.

The Scottish income tax rates will be announced in the Scottish Budget in December.

Mr Cameron says: 'We would have to wait until December 12 to find out who would start paying higher rates in Scotland. They also pay income tax at a higher rate of 41 per cent.

If the Scottish higher rate threshold is frozen at £ 43,000, someone earning £ 50,000 in England would pay £ 7,500 in income tax from the 2019/20 tax year, while someone earning the same figure in Scotland would pay £ 9,047, which is nearly £ 1,550 a year more, or £ 129 a month.

NI rates fall from 12 per cent to 2 per cent is therefore going up across the whole of the UK in line with the higher rate tax threshold outside Scotland.

'So from next April, a Scottish resident earning £ 50,000 or above to see their take-home pay drop by £ 30.41 per month because of extra National Insurance.

'While this wants to be the case across the UK, someone earning £ 50,000 in the rest of the UK is saving £ 60.83 a month in income tax, giving them a boost to take-home pay of £ 30.41 a month.'